As planning shifts away from wealth transfers, practitioners need to be aware of traps and pitfalls going into 2014. In one jam-packed hour, Professor Jeffrey Pennell looks at all of the developments you need to know including the proposed portability regulations, the application of the 3.8% surtax, and the items on the government’s watch list for 2014. Professor Pennell also clears up the confusion surrounding some of the biggest decisions and rulings from 2013, breaking down what the commentators (and the courts) got right and wrong, along with an exploration of the issues that have yet to be resolved.

Even more information will be provided in the course materials, including an in-depth analysis of estate transfer, state law, procedural, and Subchapter J developments.